Substantiation file requirements – journals

Client Substantiation File.
Information required Responsibility Completed Reference
The types of journals that can be entered in to the accounting system, including an explanation of what each journal type is used for.      
If short codes are used to identify journal in the accounting system, then an explanation of what these stand for.      
A listing of all journals processed for the year.      
A listing of all users who can record journal entries and other adjustments. A listing of usernames is also required if the reports used will refer to user names.